SCHEDULES

SCHEDULE 1Consequential amendments

Part 2Other enactments

Capital Allowances Act 2001 (c. 2)

545

In section 162(2) (ring fence trade a separate qualifying activity)—

a

in paragraph (a), after “fall within” insert “ the definition of “oil-related activities” in section 16(2) of ITTOIA 2005 or within ”, and

b

in paragraph (b), after “as a result of” insert “ section 16(1) of ITTOIA 2005 or ”.